When the damages awarded on the second location are less than those awarded on the first, the corporation may recover the difference, if paid, from the landowner. If the damages so awarded have not been paid, such corporation may retain the difference, and shall not be liable to pay the same. When the damages on the first location have been assessed by the commissioners and an appeal taken therefrom is pending, the corporation shall pay the costs accrued in the appeal, and cause its new location to be recorded, before it takes the benefit of this section.